SCHEDULES

F1SCHEDULE 9ZFModifications etc in connection with Schedules 9ZD and 9ZE

PART 2Modifications etc of other Acts

Finance Act 2007

9

In Schedule 24 to FA 2007, F2paragraph 1 (error in taxpayer's document) has effect as if—

(a)

in the table, after the entry relating to a VAT return, statement or declaration in connection with a claim there were inserted—

“VAT

Return under a special accounting scheme.”;

(b)

before sub-paragraph (5) there were inserted—

“(4A)

In this paragraph “return under a special accounting scheme” means any of the following, so far as relating to supplies of goods treated as made in the United Kingdom—

(a)

an OSS scheme return or a relevant non-UK return under Schedule 9ZD to VATA 1994 (see paragraphs 11 and 22(3) of that Schedule);

(b)

a relevant special scheme return under Schedule 9ZE to VATA 1994 (see paragraphs 11 and 16(3) of that Schedule).

F3(4B)

In a case where a return under a special accounting scheme is required to be submitted to an authority other than HMRC, for the purposes of sub-paragraph (1) the return is regarded as given to HMRC when it is submitted to that authority.”